37. UVW Inc. incurred the following costs during January:

Item	Amount ($)
Direct Materials Used	132,000
Direct Labor	98,000
Manufacturing Overhead (Variable)	86,000
Manufacturing Overhead (Fixed)	94,000
Beginning Work in Process Inventory	84,000
Ending Work in Process Inventory	86,000
Beginning Finished Goods Inventory	90,000
Ending Finished Goods Inventory	92,000

Requirements: a) Determine Total Manufacturing Cost. b) Calculate Cost of Goods Manufactured. c) Calculate Cost of Goods Sold. d) Calculate Gross Profit. e) Prepare a Schedule of Cost of Goods Manufactured. f) Prepare a Schedule of Cost of Goods Sold. g) Prepare a Schedule of Gross Profit.